La Roche: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
La Roche
Largest movements
- Tangible fixed assets +€7,879
up €7,879 (+32.3%), from €24,360 to €32,238
of which Plant, machinery and equipment: +€10,828
- Cash -€1,646
down €1,646 (-24.2%), from €6,793 to €5,146
mainly Investment in fixed assets (net) (-€16,958) and Tax, wage and social debts (-€5,585)
- Receivables within one year +€759
new in 2024: €759
- Intangible fixed assets -€669
no longer reported in 2024 (was €669)
- Trade debts +€8,359
up €8,359 (+228%), from €3,671 to €12,030
- Tax, wage and social debts -€5,585
down €5,585 (-47.5%), from €11,769 to €6,184
- Other debts +€1,822
up €1,822 (+261%), from €698 to €2,520
- Profit (loss) carried forward +€1,726
up €1,726 (+12.6%), from €13,683 to €15,409
- Gross operating margin +€13,225
up €13,225 (+33.0%), from €40,099 to €53,324
- Depreciation +€9,749
new in 2024: €9,749
- Staff costs +€8,955
up €8,955 (+31.9%), from €28,098 to €37,052
- Financial charges +€2,964
up €2,964 (+283%), from €1,046 to €4,010
- Taxes -€2,040
down €2,040 (-72.2%), from €2,826 to €786
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,822 | €38,143 | +€6,322 | +19.9% |
| Fixed assets | 21/28 | €25,029 | €32,238 | +€7,209 | +28.8% |
| Intangible fixed assets | 21 | €669 | - | -€669 | |
| Tangible fixed assets | 22/27 | €24,360 | €32,238 | +€7,879 | +32.3% |
| Plant, machinery and equipment | 23 | €5,070 | €15,899 | +€10,828 | +214% |
| Furniture and vehicles | 24 | €15,310 | €13,030 | -€2,280 | -14.9% |
| Other tangible fixed assets | 26 | €3,980 | €3,310 | -€670 | -16.8% |
| Current assets | 29/58 | €6,793 | €5,905 | -€887 | -13.1% |
| Amounts receivable within one year | 40/41 | - | €759 | +€759 | |
| Other amounts receivable | 41 | - | €759 | +€759 | |
| Cash at bank and in hand | 54/58 | €6,793 | €5,146 | -€1,646 | -24.2% |
| Total equity and liabilities | 10/49 | €31,822 | €38,143 | +€6,322 | +19.9% |
| Equity | 10/15 | €15,683 | €17,409 | +€1,726 | +11.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,683 | €15,409 | +€1,726 | +12.6% |
| Amounts payable | 17/49 | €16,138 | €20,734 | +€4,596 | +28.5% |
| Amounts payable within one year | 42/48 | €16,138 | €20,734 | +€4,596 | +28.5% |
| Trade debts | 44 | €3,671 | €12,030 | +€8,359 | +228% |
| Suppliers | 440/4 | €3,671 | €12,030 | +€8,359 | +228% |
| Taxes, remuneration and social security | 45 | €11,769 | €6,184 | -€5,585 | -47.5% |
| Taxes | 450/3 | €11,769 | €6,184 | -€5,585 | -47.5% |
| Other amounts payable | 47/48 | €698 | €2,520 | +€1,822 | +261% |
| Remuneration, social security and pensions | 62 | €28,098 | €37,052 | +€8,955 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,749 | +€9,749 | |
| Other operating charges | 640/8 | €967 | - | -€967 | |
| Gross operating margin | 9900 | €40,099 | €53,324 | +€13,225 | +33.0% |
| Operating profit (loss) | 9901 | €11,034 | €6,522 | -€4,512 | -40.9% |
| Financial charges | 65/66B | €1,046 | €4,010 | +€2,964 | +283% |
| Recurring financial charges | 65 | €1,046 | €4,010 | +€2,964 | +283% |
| Profit (loss) for the period before taxes | 9903 | €9,989 | €2,512 | -€7,476 | -74.9% |
| Income taxes | 67/77 | €2,826 | €786 | -€2,040 | -72.2% |
| Profit (loss) for the period | 9904 | €7,162 | €1,726 | -€5,436 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,162 | €1,726 | -€5,436 | -75.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.